ACIT v. Col. Joginder Singh

45 Taxmann.com 567High Court2014#14213 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 6(1)(c)Section 115CSection 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

Issues it is cited on

section 6(1)section 158bbretracted statementsection 69bsection 132(1)section 158bsection 158non-residentagricultural incomesection 132(4)salarysection 115

Judgments citing ACIT v. Col. Joginder Singh

Sanjay Bhaskar, New Delhi vs. DCIT Central Cir 13, New Delhi

In the result, appeal of the assessee is allowed

ITA 1655/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Dec 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 6(1)

…ed by the Coordinate Bench of the Tribunal in the following decisions:– i) K. Sambasiva Rao v/s ITO, [2014] 42 Taxmann.com 115 (Hyd– Trib.); ii) ACIT v/s Jyotinder Singh Randhawa, [2014] 46 Taxmann.com 10 (Del–Trib.); iii) ACIT v/s Col. Joginder Singh, [2014] 45 Taxmann.com 567 (DelTrib.). 14. Therefore, even if the taxpayer has left India for the purpose of business or profession, in the aforesaid decisions, the same has been considered to be for the purpose of employment outside India under Explanation–1(a) to section 6(1) of the Act. Accordingly, even if it is accepted that the assessee went to Mauritius as an…

Sanjay Bhaskar, New Delhi vs. DCIT Central Cir 13, New Delhi

In the result, appeal of the assessee is allowed

ITA 1654/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Dec 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 6(1)

…ed by the Coordinate Bench of the Tribunal in the following decisions:– i) K. Sambasiva Rao v/s ITO, [2014] 42 Taxmann.com 115 (Hyd– Trib.); ii) ACIT v/s Jyotinder Singh Randhawa, [2014] 46 Taxmann.com 10 (Del–Trib.); iii) ACIT v/s Col. Joginder Singh, [2014] 45 Taxmann.com 567 (DelTrib.). 14. Therefore, even if the taxpayer has left India for the purpose of business or profession, in the aforesaid decisions, the same has been considered to be for the purpose of employment outside India under Explanation–1(a) to section 6(1) of the Act. Accordingly, even if it is accepted that the assessee went to Mauritius as an…

Sanjay Bhaskar, New Delhi vs. DCIT Central Cir 13, New Delhi

In the result, appeal of the assessee is allowed

ITA 1653/DEL/2024[2018-19]Status: DisposedITAT Delhi30 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 6(1)

…ed by the Coordinate Bench of the Tribunal in the following decisions:– i) K. Sambasiva Rao v/s ITO, [2014] 42 Taxmann.com 115 (Hyd– Trib.); ii) ACIT v/s Jyotinder Singh Randhawa, [2014] 46 Taxmann.com 10 (Del–Trib.); iii) ACIT v/s Col. Joginder Singh, [2014] 45 Taxmann.com 567 (DelTrib.). 14. Therefore, even if the taxpayer has left India for the purpose of business or profession, in the aforesaid decisions, the same has been considered to be for the purpose of employment outside India under Explanation–1(a) to section 6(1) of the Act. Accordingly, even if it is accepted that the assessee went to Mauritius as an…

Sanjay Bhaskar, New Delhi vs. DCIT Central Cir 13, New Delhi

In the result, appeal of the assessee is allowed

ITA 1650/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 6(1)

…ed by the Coordinate Bench of the Tribunal in the following decisions:– i) K. Sambasiva Rao v/s ITO, [2014] 42 Taxmann.com 115 (Hyd– Trib.); ii) ACIT v/s Jyotinder Singh Randhawa, [2014] 46 Taxmann.com 10 (Del–Trib.); iii) ACIT v/s Col. Joginder Singh, [2014] 45 Taxmann.com 567 (DelTrib.). 14. Therefore, even if the taxpayer has left India for the purpose of business or profession, in the aforesaid decisions, the same has been considered to be for the purpose of employment outside India under Explanation–1(a) to section 6(1) of the Act. Accordingly, even if it is accepted that the assessee went to Mauritius as an…

DCIT, Exemption Circle, Ghaziabad vs. Kanpur Development Authority, Kanpur

In the result, appeal of the assessee is allowed

ITA 1655/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Mar 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 6(1)

…ed by the Coordinate Bench of the Tribunal in the following decisions:– i) K. Sambasiva Rao v/s ITO, [2014] 42 Taxmann.com 115 (Hyd– Trib.); ii) ACIT v/s Jyotinder Singh Randhawa, [2014] 46 Taxmann.com 10 (Del–Trib.); iii) ACIT v/s Col. Joginder Singh, [2014] 45 Taxmann.com 567 (DelTrib.). 14. Therefore, even if the taxpayer has left India for the purpose of business or profession, in the aforesaid decisions, the same has been considered to be for the purpose of employment outside India under Explanation–1(a) to section 6(1) of the Act. Accordingly, even if it is accepted that the assessee went to Mauritius as an…

Saket Agarwal, Jaipur vs. Income Tax Officer Ward 1(3) Jaipur, Jaipur

ITA 1112/JPR/2024[2018-19]Status: DisposedITAT Jaipur17 Dec 2024AY 2018-19
For Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(3)Section 144BSection 5

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकरअपील सं./ITA No. 1112/JP/2024 निर्धारण वर्ष / Assessment Year :2018-19 Saket Agarwal Vs. Income Tax Officer, 27, Everest Vihar, Kings Road, Nirman Nagar, Jaipur Ward 1(3), Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:АЕКΡΑ 9319 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Sh. Rahul Pandya, Adv. निर्धारिती की ओरसे / Assesseeby : राजस्व की ओरसे / R…

Raghav Agarwalla, Mumbai vs. Income Tax Office, International Tax Ward 1(1)(1), Mumbai

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 4258/MUM/2023[2021-22]Status: DisposedITAT Mumbai21 Oct 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2021-22 Raghav Agarwalla, Ito, International Tax Ward 1(1)(1), 13/14, Buckley Court, Room No. 1817, 18Th Floor, Air India Vs. 5 Woodhouse Road, Colaba, Building, Nariman Point, Mumbai-400 005. Mumbai-400021. Pan No. Ahbpa 8174 F Appellant Respondent

For Appellant: Mr. Anil Sant, Addl. CIT-DRFor Respondent: Mr. K. Gopal/Akhilesh Deshmukh
Section 1Section 6(1)(a)Section 6(1)(c)

…; ii) ACIT v/s Jyotinder Singh Randhawa, [2014] 46 Taxmann.com 10 (Del ii) ACIT v/s Jyotinder Singh Randhawa, [2014] 46 Taxmann.com 10 (Del ii) ACIT v/s Jyotinder Singh Randhawa, [2014] 46 Taxmann.com 10 (Del- Trib.); iii) ACIT v/s Col. Joginder Singh, [2014] 45 Taxmann.com 567 (Del /s Col. Joginder Singh, [2014] 45 Taxmann.com 567 (Del- /s Col. Joginder Singh, [2014] 45 Taxmann.com 567 (Del Trib.). 14. Therefore, even if the taxpayer has left India for the purpose of 14. Therefore, even if the taxpayer has left India for the purpose of 14. Therefore, even if the taxpayer has left India for the purpose of busines…

ACIT v. Col. Joginder Singh (45 Taxmann.com 567) — Cited in 7 Judgments | BharatTax